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| Practice Areas | Taxation; Trusts and Estates; Tax Litigation; Estate Litigation | | | Education | Columbia University, J.D., 1975; New York University, LL.M. in Taxation, 1979, Yale University, B.A., cum laude, 1971 | | | Admitted | 1976, New York; 1979, U.S. District Court, Southern and Eastern Districts of New York; 1980, Florida, U.S. Tax Court and U.S. District Court, Southern District of Florida; 1983, U.S. Supreme Court; 1991, New Jersey | |
| Memberships | The Association of the Bar of the City of New York (Member, Committee on Corporate Taxation); New York State (Member, Committees on Real Property and Foreign Investment in the United States, Tax Section, 1985—) and American (Member, Section on Taxation) Bar Associations; The Florida Bar. | | | Languages | French, German and Spanish | | | Born | New York, N.Y., May 18, 1949 | | | Biography | Member, Columbia Law Review, 1973-1974. Law Clerk to the Hon. Lee P. Gagliardi, U.S. District Judge, Southern District of New York, 1975-1976. Consulting Special Tax Counsel, New York City Law Department, 1985-1997. Primary Author, Association of the Bar of the City of New York, Tax Section Report on Stock for Debt Exception, 1993. Author: Death and Taxes, Freezing the Tax Value of Closely Held Business Entities Under ERTA, TEFRA and Evolving IRS Valuation Policy, 19 ABA Real Property Probate and Trust Journal, 34-55, Spring 1984. Four time Chairman and/or Co-Chairman, New York State Bar Association on Selected Tax Aspects of Real Estate Transactions (Co-sponsored by Real Property and Tax Sections), November, 1988, March, 1987, November, 1985 and April, 1984. | | | ISLN | 906032037 | |
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